Wp(C)/7644/2017 Of M/S. Appollo Tyres Ltd v. The Deputy Commissioner Of Corporate Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 7TH DAY OF MARCH 2017/16TH PHALGUNA, 1938 WP(C).No. 7644 of 2017 (E) --------------------------- PETITIONER : ---------------------- M/S. APOLLO TYRES LTD., 3RD FLOOR, AREEKAL MANSION, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036, REPRESENTED BY ITS UNIT HEAD-PERAMBRA, MR. GEORGE OOMMEN. BY SRI.JOSEPH MARKOSE,SENIOR ADVOCATE ADVS. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.HARAN THOMAS GEORGE SRI.GOVIND VIJAYAKUMARAN NAIR RESPONDENT(S):---------------------------- 1. THE DEPUTY COMMISSIONER OF CORPORATE INCOME TAX, CIRCLE 1(1), C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. CIRCLE 1(1), C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AREEKAL MANSION, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. AREEKAL MANSION, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1: TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 20.2.2017 PASSED BY THE IST RESPONDENT FOR ASSESSMENT YEAR 1993-94.PASSED BY THE IST RESPONDENT FOR ASSESSMENT YEAR 1993-94. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM DATED 2.3.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF STAY PETITION DATED 3.3.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL /TRUE COPY/ P.A.TO JUDGE K. VINOD CHANDRAN, J. ===================== W.P.(C)No.7644 of 2017 - E ========================= Dated this the 07[th] day of March, 2017 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the assessment year 1993-94. Against which, thepetitioner filed Ext.P2 appeal, which is accompanied by Ext.P3stay petition before the 2[nd] respondent. Appeal and staypetition are pending before the 2[nd] respondent. In themeanwhile, coercive proceedings have been initiated. It is inthis context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, consider anddispose of Ext.P3 stay application within a period of twomonths from the date of receipt of a certified copy of thisjudgment and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matter W.P.(C)No.7644/2017 thereafter. The writ petition is disposed of without anyobservation on merits and keeping in abeyance the recoverytill such time as the directions herein are complied with by theappellate authority, whose orders shall determine the furthersteps thereafter. Sd/- SB/07/03/2017 // true copy // K. VINOD CHANDRAN, JUDGE P.A to Judge